PENGARUH INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY DAN COST OF DEBT
نویسندگان
چکیده
منابع مشابه
Regulation Fair Disclosure and the Cost of Equity Capital
Regulation Fair Disclosure (Reg FD) prohibits selective disclosure of material information to a subset of market participants such as analysts and institutional investors without simultaneously disclosing the same information to the investing public. We examine the effect of Reg FD on the cost of equity capital. If Reg FD curtails selective disclosure without a significant adverse effect on the...
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ژورنال
عنوان ژورنال: JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
سال: 2017
ISSN: 2581-2343,2086-4264
DOI: 10.33558/jrak.v8i2.939